Dharam Bir Singh, Ghaziabad V. ITO, Ward-1(2), Ghaziabad

ITA 7957/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4533 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 13-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 271(1)(c); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.7957/Del./2018 (ASSESSMENT YEAR : 2009-10) Shri Dharam Bir Singh, vs. ITO, Ward 1 (2), S/o Shri Mam Chand, Ghaziabad. C/o Raman Sharam, Advocate 117, 1 st Floor, Navyug Market, Ghaziabad – 201 002 (Uttar Pradesh) (PAN : GSNPS0825N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Tiwari, Advocate Ms. Tanya, Advocate REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 18.04.2022 Date of Order : 18.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order dated 28.09.2018, passed by the ld. CIT (Appeals), Ghaziabad in relation to the penalty proceedings under section 271(1)(c) of the Income-tax Act, 1961 (for short ‘the Act’) for the Assessment Year 2009- 10. 2. The assessee has aggrieved by levy of penalty of Rs.4,19,210/- u/s 271(1)(c) of the Act. 3. At the outset, ld. Counsel for the assessee submitted that in the quantum proceedings, the Tribunal has set aside the issue to the file of the ld. CIT (A) and now, in pursuance of the said direction, the ld. CIT (A) has deleted the quantum, therefore, penalty is not sustainable. 2 ITA No.7957/Del./2018 4. In view of the aforesaid submission, since Tribunal has set aside the matter to the ld. CIT (A) and in case, the ld. CIT (A) has deleted the quantum, therefore, AO is directed to delete the penalty after verifying the aforesaid contention of the ld. Counsel for the assessee. 5. In the result, the appeal of the assessee is allowed. Order was pronounced on 18 TH day of April, 2022. SD/- (AMIT SHUKLA) JUDICIAL MEMBER Dated: 18.04.2022 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A) 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.